2025 (2) TMI 65

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..... of petition - availability of alternative remedy - Challenge to SCN - requirement to issue separate show cause notice for two separate years as they constitute difference cause of action - HELD THAT:- It is seen that the petitioner is having an alternative and efficacious remedy under Section 107 of the Central Goods and Services Tax Act, 2017. However, it is seen that single notice has been issu .....

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..... rate show cause notice for two separate years as they constitute difference cause of action, present writ petition is filed. 2. It is seen that the petitioner is having an alternative and efficacious remedy under Section 107 of the Central Goods and Services Tax Act, 2017. However, it is seen that single notice has been issued to the petitioner in respect of short payment of GST in respect of two .....

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